Moriah Manufacturing Company expects to incur the following per-unit costs for 1,000 units of production: Direct materials Direct labor Variable overhead Fixed overhead 3 lb. @ $5 = $15 1 hr @ $6 = $6 75% of direct labor costs 50% of direct labor costs What amount of direct labor is included in the direct labor budget? a. $28,500 b. $7,500 Oc. So d. $6,000